This article focuses on the theoretical comparison and philosophical interpretation between the concepts of Brahman in Upanisads and the concepts fo Tao in Confucianism and Taoism. In Upanisads, Brahman is the only Being in the very beginning of the world and the only determiner of his own volition. The substance of the world of experience is the appearances of the will of Brahman, since all the phenomena of the world come from the self-affirmation of his own volition. Thus we have the concept of Maya. The Atman or the Self is considered identical to Brahman; just for this reason, the pursuing of Atman is the most important topic in Upanisads. On the other hand, the appearances and transience of the world need to be renounced in the process of reducing the Ultimate Reality. Change is taken as the opposite of permanence. As the Ultimate Reality, Brahman is not merely the extreme cause of all the names and forms but also the Supreme Spirit and living self of the universe. The absoluteness of its existence is unfolding in its all-penetration and all-embrance of the phenomena of the world, but as the Ultimate Reality as such, Brahman in the last anlaysis can't be expressed in words, because of its trascendence of the space-time structure and all phenomena. Brahman is the Being itself, and it is permanent. Pointing out the general parallels between Brahman and Tao, the author argues that, in Chinese philosophy, the concept of the movement of Tao has been stressed since the very beginning. If the permanence of Brahman in India is the changelessness that transcends the phenomena and the space-time, the same quality of Tao in China is realized in its own self-caused movement. In Chinese philosophy, the phenomena of the world are the immediate expressions of the movement of Tao itself rather than the expressions of the stream of consciousness of the Ultimate Reality. Therefore, metaphysically, there is no division between the world of transcendence and the world of experience. In order to show the difference between the two, the author's interpretation focuses on the following three aspects: (1) the divinity, the naturalness and the morality of the Ultimate Reality; (2) the existing form of the Being itself; and (3) Maya and the realness of the phenomena. The author concludes that the different elaboration of Brahman and Tao leads the two peoples to the different realms of life divine.